Medidas Adoptadas Por La Ocde Para Paliar La Competencia Fiscal Lesiva Y La Evasión Fiscal (The OECD Viewpoint on Harmful Tax Competition)

Gaceta Fiscal, No. 303, 2010

12 Pages Posted: 22 Sep 2011 Last revised: 20 Dec 2013

See all articles by Patricia Lampreave

Patricia Lampreave

Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School

Date Written: September 22, 2011

Abstract

En el marco de la competencia fiscal entre los Estados, se ha observado en la última década una creciente competencia considerada desleal o lesiva, por la desproporción respecto a los beneficios ofrecidos por los citados, en un intento de maximizar la atracción de los factores de mayor movilidad a sus jurisdicciones, afectando con ello negativamente al resto de los Estados.

La OCDE ha tenido durante años como objetivo prioritario el erradicar la competencia lesiva y el abuso en el uso de paraísos fiscales en la planificación fiscal internacional. En el presente artículo, analizaremos las medidas adoptadas por la citada Organización y sus consecuencias en el mercado internacional. Trataremos además de abordar en particular el tema de los paraísos fiscales (noción, diferente regulación, listados..), con el objeto de poner de manifiesto, que la falta de un criterio unánime en la materia conlleva una cierta falta de seguridad jurídica.

Multilateral measures are coordinated actions that can be regarded as a response to a globalized market. Multilateral measures can also be regarded as an attempt by the countries concerned to apply the principles of collaboration and joint coordination. In this regard, both the OECD and the Commission have implemented relevant measures.

In 1998, the OECD published a report with 19 recommendations to counter what it regarded as harmful tax competition. Subsequently, the OECD created the Forum on Harmful Tax Practices (the “Forum”) to oversee the implementation of the recommendations. The recommendations were adopted by 28 of the (then) 30 OECD Member countries. Since then the OECD has been published new reports that are analyzed in this article.

Note: Downloadable document is in Spanish.

Keywords: Fair competition, Tax Haven, OECD black list, Harmful tax competition, Anti-fraud provisions, European tax harmonization, OECD, Code of conduit, European Community, Limitation of tax sovereign, International taxation, European taxation, Tax arbitration, Tax fraud

Suggested Citation

Lampreave, Patricia, Medidas Adoptadas Por La Ocde Para Paliar La Competencia Fiscal Lesiva Y La Evasión Fiscal (The OECD Viewpoint on Harmful Tax Competition) (September 22, 2011). Gaceta Fiscal, No. 303, 2010, Available at SSRN: https://ssrn.com/abstract=1932263 or http://dx.doi.org/10.2139/ssrn.1932263

Patricia Lampreave (Contact Author)

Instituto de Estudios Bursatiles (Universidad Complutense de Madrid), Law School ( email )

Alfonso XI, nº 6
Madrid, Madrid 28014
Spain

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